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Financial information on the Internet: a survey of the homepages of Austrian companies

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  • Barbara Pirchegger
  • Alfred Wagenhofer

Abstract

This paper analyses the use of the Internet to present financial information by Austrian companies listed in the most liquid market segment of the Vienna Stock Exchange. The study covers two points in time, end of December 1997 and 1998, respectively. The scores of the companies are analysed across firms and over time, and Austrian firms' scores are compared to those of the German DAX 30 companies. Hypotheses related to the costs and benefits of information are tested. The results show for Austria that larger companies and companies with higher percentage of free float score higher.

Suggested Citation

  • Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:2:p:383-395
    DOI: 10.1080/096381899336113
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    References listed on IDEAS

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    1. Lang, M & Lundholm, R, 1993. "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 246-271.
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